IIA
IIA-CIA-PART1 · Question #208
IIA-CIA-PART1 Question #208: Real Exam Question with Answer & Explanation
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Question
The same internal auditor has audited the regional purchasing department annually for the last three years. The audits have shown several significant control deficiencies that have not been corrected by management. New management is in charge of this regional purchasing department, and it is time to audit the department again. What concerns should be considered prior to assigning the audit to the same auditor?
Options
- AIntimidation threats may compromise the auditor's objectivity due to multiple negative audit
- BThe auditor has reviewed the department annually for the last three years, leading to familiarity,
- CA negative cognitive bias may be in place that affects the employee's objectivity due to the recent
- DThe auditor may have formed a cultural bias, as the department under review is in the auditor's
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